The article proposed a new method for implementing linear phase FIR filter based on FPGA. For the key to implementing the FIR filter on FPGA—multiply-add operation, a parallel distributed algorithm was presented, which is based on LUT. The designed file was described with VHDL and realized on Altera’s field programmable gate array (FPGA), giving the design method. The experimental results indicated that the system can run stably at 120MHz or more, which can meet the requirements of signal processing for real-time.